HS 380300 Crude
Quick Answer: Crude vegetable oils imported under HS 380300 enter the EU at 4.10% and the UK duty-free, while US rates vary. This Harmonized System (HS) code specifically covers "Crude" vegetable oils, meaning they have not been chemically modified or refined beyond initial processing. This includes oils like crude soybean oil, crude sunflower seed oil, and crude rapeseed oil, which are typically further processed into edible oils or used in industrial applications. Importers should be aware of potential differences in classification and duty rates across jurisdictions, as well as any specific import requirements or quotas that may apply. CustomTariffs aggregates this data to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3803009000 | 0.00 % | — | — |
| 3803001000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3803009000 | 4.10 % | — | — |
| 3803001000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3803000000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 380300 cover?
This subheading covers crude vegetable saps and extracts, undenatured, of a kind used in the manufacture of pharmaceuticals or for other technical uses. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes materials like crude opium, crude cannabis, and other unrefined plant exudates. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally defining these as raw, unprocessed forms of plant-derived substances intended for further processing or specific industrial applications, not for direct consumption.
What falls outside HS 380300?
The following products are excluded from HS 380300: refined or purified vegetable saps and extracts, such as pharmaceutical-grade opium alkaloids or purified cannabis extracts, which are classified elsewhere based on their specific nature and use. Also excluded are substances that are not primarily used for pharmaceutical or technical purposes, such as food flavorings or essential oils intended for perfumery, which fall under different headings. For instance, crude resins are typically classified under heading 3806.
What are common classification mistakes for HS 380300?
A common error is misclassifying partially processed or purified vegetable saps and extracts under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product has undergone significant processing beyond its crude state, it likely belongs to a more specific heading, such as those for prepared pharmaceutical products or essential oils, rather than the general "crude" category.
How should importers classify products under HS 380300?
The correct procedure for classifying products under HS 380300 involves a thorough examination of the product's physical and chemical characteristics, its intended use, and the degree of processing. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to explanatory notes from the WCO. Verification of the supplier's documentation, including certificates of analysis, is crucial to confirm the "crude" nature and intended technical or pharmaceutical application.
How is the duty calculated for products under HS 380300?
A shipment of 100 kilograms of crude opium latex, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 10% ad valorem for this specific crude extract under the USITC HTS, the duty would be $500 USD (10% × $5,000 USD). This calculation is based on the declared value of the goods, as per the USITC Harmonized Tariff Schedule, and assumes no other specific rates or preferential agreements apply.
Which trade agreements reduce duties for HS 380300?
Several free trade agreements may reduce the applicable duty rate for HS 380300, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible products from designated developing countries. To claim these preferences, a valid origin declaration or certificate, such as a USMCA certification of origin or a GSP Form A, is typically required by the importing customs authority.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 380300 (Crude)?
The import duty for HS code 380300, which covers 'Crude' natural rubber, varies by country. For example, under the US Harmonized Tariff Schedule, the General (MFN) duty rate is 0.00%. In the European Union, the TARIC system often shows a 0.00% duty rate for this code. The UK Trade Tariff also lists a 0.00% duty rate. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates, as preferential agreements or specific trade policies can influence these.
How is HS code 380300 classified, and what are the key criteria for 'Crude' natural rubber?
HS code 380300 specifically covers 'Crude' natural rubber, which is typically obtained directly from the latex of trees of the genus Hevea without further chemical modification beyond basic preservation. Key classification criteria include its origin (natural latex), its state (unvulcanized), and its processing level (minimal, primarily for preservation). It is distinct from synthetic rubbers (Chapter 40) or processed natural rubbers like technically specified rubber (TSR) or ribbed smoked sheets (RSS) which might fall under different subheadings if they undergo significant processing or standardization beyond the 'crude' state.
What documentation is typically required for importing goods under HS code 380300?
For importing crude natural rubber (HS 380300), standard import documentation is generally required. This includes a commercial invoice detailing the quantity, value, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin to verify the country of production. Depending on the importing country's regulations and any applicable trade agreements, additional certifications regarding quality, phytosanitary measures, or compliance with specific standards may be requested. Always verify the precise documentation requirements with the customs authority of the destination country.
Do common trade agreements, like USMCA or EU trade deals, affect the duty rates for HS code 380300?
Yes, common trade agreements can significantly affect duty rates for HS code 380300. For instance, if crude natural rubber originates from a country that has a preferential trade agreement with the importing country (e.g., a country benefiting from the EU's Generalized Scheme of Preferences or the US's Generalized System of Preferences), it may qualify for reduced or zero duty rates, provided all rules of origin are met. Importers must obtain a valid certificate of origin to claim preferential treatment under such agreements. It is essential to check the specific provisions of relevant trade agreements and the importing country's tariff database for eligibility.
Can you provide a numerical example of how import duty for crude natural rubber (HS 380300) is calculated?
Let's assume a hypothetical scenario where crude natural rubber (HS 380300) is imported into a country with a 4.10% ad valorem duty rate and a specific duty of $0.02 per kilogram. If an importer brings in 10,000 kilograms of crude natural rubber valued at $15,000 USD:
- Ad Valorem Duty Calculation: 4.10% of $15,000 = 0.0410 * $15,000 = $615.00 USD.
- Specific Duty Calculation: $0.02/kg * 10,000 kg = $200.00 USD.
In many jurisdictions, the duty payable would be the higher of the two calculations. In this example, the ad valorem duty ($615.00) is higher than the specific duty ($200.00). Therefore, the total duty payable would be $615.00 USD. Always confirm whether the duty is purely ad valorem, purely specific, or a combination (e.g., 'either/or' or 'and') as per the importing country's tariff.